Standard template for the disclosure required under Article 8 of Regulation (EU) 2020/852 (asset managers)
The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities relative to the value of total assets covered by the KPI, with following weights for investments in undertakings per below: Turnover-based: % CapEx—based: % | The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities, with following weights for investments in undertakings per below: Turnover-based: [monetary amount] CapEx-based: [monetary amount] | |
The percentage of assets covered by the KPI relative to total investments (total AuM). Excluding investments in sovereign entities, Coverage ratio: % | The monetary value of assets covered by the KPI. Excluding investments in sovereign entities. Coverage: [monetary amount] | |
Additional, complementary disclosures: breakdown of denominator of the KPI | ||
The percentage of derivatives relative to total assets covered by the KPI. X % | The value in monetary amounts of derivatives:. [monetary amount] | |
The proportion of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: | Value of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU: For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] | |
The proportion of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: | Value of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU: For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] | |
The proportion of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: | Value of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU: For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] | |
▼M2 | ||
The proportion of exposures to other counterparties and assets over total assets covered by the KPI: X % | Value of exposures to other counterparties and assets: [monetary amount] | |
▼B | ||
The value of all the investments that are funding economic activities that are not taxonomy-eligible relative to the value of total assets covered by the KPI: X % | Value of all the investments that are funding economic activities that are not taxonomy-eligible: [monetary amount] | |
The value of all the investments that are funding taxonomy-eligible economic activities, but not taxonomy-aligned relative to the value of total assets covered by the KPI: X % | Value of all the investments that are funding Taxonomy-eligible economic activities, but not taxonomy-aligned: [monetary amount] | |
Additional, complementary disclosures: breakdown of numerator of the KPI | ||
The proportion of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: Turnover-based: % Capital expenditures-based: % For financial undertakings: Turnover-based: % Capital expenditures-based: % | Value of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU: For non-financial undertakings: Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] For financial undertakings: Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] | |
▼M2 | ||
The proportion of Taxonomy-aligned exposures to other counterparties and assets over total assets covered by the KPI: Turnover-based: % Capital expenditures-based: % | Value of Taxonomy-aligned exposures to other counterparties and assets: Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] | |
▼B | ||
Breakdown of the numerator of the KPI per environmental objective | ||
Taxonomy-aligned activities –: | ||
(1) Climate change mitigation | Turnover: % CapEx:% | Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) |
(2) Climate change adaptation | Turnover: % CapEx:% | ►M2 ◄ Enabling activities: B% (Turnover; CapEx) |
(3) The sustainable use and protection of water and marine resources | Turnover: % CapEx:% | ►M2 ◄ Enabling activities: B% (Turnover; CapEx) |
(4) The transition to a circular economy | Turnover: % CapEx:% | ►M2 ◄ Enabling activities: B% (Turnover; CapEx) |
(5) Pollution prevention and control | Turnover: % CapEx:% | ►M2 ◄ Enabling activities: B% (Turnover; CapEx) |
(6) The protection and restoration of biodiversity and ecosystems | Turnover: % CapEx:% | ►M2 ◄ Enabling activities: B% (Turnover; CapEx) |